Hasn't this been discussed enough over on NASIOC? My God. They have an entire forum dedicated just to transmissions with 29,267 threads and 240,544 posts (and counting). Do we really have to clutter up this forum beating this dead horse?
And for the guys that are leaving the mass of the vehicle out of the equation, try this extreme analogy:
Park a fully loaded dump truck on level ground and leave it in neutral
Put a breaker bar on a lug on the right side of the truck
Apply force to the breaker bar until the truck moves
Now put that breaker bar on the axle nut of a child's tricycle
Apply force until the tricycle moves
Given, in this scenario, that you are the engine and the breaker bar is the transmission, which vehicle is more likely to break the breaker bar?